INCOME TAX—Cont. — Internal Revenue Bulletin 2003-52

Tax consequences (Notice 55) 34, 395 Liabilities, contested (TD 9095) 49, 1175 ;

(REG–136890–02) 49, 1191 ; (Notice 77) 49, 1182 Marginal production rates, 2003 (Notice

28, 52 Marginal properties, oil and gas produc tion, depletion, 2003 percentages (Notice 44) 28, 52 Methods of accounting:

Annual accounting periods, partner ships or S corporations (RP 79) 45, 1036 Cable television systems, depreciation

(RP 63) 32, 304 Hedge identification (RR 127) 52,

1245 LIFO, automatic consent (RP 45) 27,

11 Nonaccrual-experience method (TD

43, 891 ; correction (Ann 86) 51, 1237 ; (REG–141402–02) 43, 932 Uniform capitalization (Notice 59) 35,

429 New York Liberty Bonds, tax-exempt

bonds (Notice 40) 27, 10 Nonconventional source fuel credit, qual ified fuels under section 29(c)(1)(C), solid fuel from coal, suspended private letter rulings (Ann 46) 30, 222 Nonresident aliens, compliance initiative

(Notice 38) 27, 9 Notarized statements of purchase under

section 1042 (REG–121122–03) 37, 550 Obligation-shifting transactions, multiple-party financing, withdrawal of proposed regulations (Ann 79) 50, 1219 Obligations of state and local govern ments (REG–146692–03) 48, 1164 Offers in compromise, submission and

processing (RP 71) 36, 517 Option, foreign currency (Notice 81) 51,

1223 Optional standard mileage rates for 2004

(RP 76) 43, 924 Partnerships:

Diversification requirements for variable annuity, endowment, and life insurance contracts (REG–163974–02) 38, 595

2003-52 I.R.B. xiv December 29, 2003